Court of Appeals for the Second Circuit January 14, 1997, 320, Docket 96-6102 (Ross P. Upton v. Internal Revenue Service and Gloria A. Hassinger, United States of America, Movant-Appellee)

PER CURIAM.

Ross P. Upton appeals

pro se

from the judgment of the United States District Court for the District of Connecticut (Burns,

J.)

dismissing, for lack of subject matter jurisdiction, Upton’s petition to quash an Internal Revenue Service (“IRS”) administrative summons. For the reasons that follow, we affirm.